§ MR. W. H. JAMES (Gateshead)asked Mr. Chancellor of the Exchequer, If he can explain why, and on what principle, one set of tenements should be exempt from House Duty by a concession granted by the Treasury, when other tenements let at similar rents, occupied by working people, are not held to be exempt?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)If the hon. Member would do me the honour to refer to my answer to a similar Question on Tuesday, the 19th, he would see that the principle on which certain buildings divided into tenements of under £20 annual value are exempted from House Duty, and other buildings containing tenements of similar value are not, has already been explained by me. The principle is that exemption is granted where the tenements are structurally separate, so that each is in a sense a house by itself, separated by some clear physical demarcation from other similar houses under the same roof. On the other hand, exemption is not granted where the tenements are merely one or more ordinary rooms in an ordinary house, with nothing to separate them from the rest of the house or to constitute them a distinct and self-contained dwelling. I may add, that relief is also granted in cases where more than one separate tenement is occupied by one tenant, provided that the annual value of the entire and combined holding is under £20.